Category Archives: List of Services and Taxability

Interior decorator services under service tax

 Interior decorator services under service tax “Interior Decorator” means any person engaged, whether directly or indirectly, in the business of providing by way of advice, consultancy, and technical assistance or in any other manner, services related to planning, design or beautification of spaces, whether man-made or otherwise and include a landscape designer. “Taxable Service” means… Read More »

Service tax on actors / TV Artist

Service tax on actors / TV Artist All Bollywood actors and those performing in television serials will be charged 12% service tax from July 1, 2012 on their earnings from acting assignments and endorsements. This will be in addition to their income tax obligations. However Performing artists in folk or classical art forms of music,… Read More »

Service tax on RBI

Service tax on RBI Taxable services provided or to be provided by RBI – as per Notification No. 22/2006-Service Tax under sub-section (1) of section 93 of the Finance Act, 1994 any services which are provided or to be provided by RBI to any person is exempt from the levy of service tax i.e. covered… Read More »

Stock Broking Services under service tax

Stock Broking Services under service tax “Stock-broker” means a person, who has either made an application for registration or is registered as a stock broker, in accordance with the rules and regulations made under the Securities and Exchange Board of India Act, 1992. “Taxable service” means any service provided or to be provided to any… Read More »

Photography services under service tax

Photography services under service tax “Taxable service” means any service provided or to be provided to any person, by a photography studio or agency in relation to photography, in any manner “Photography” includes still photography, motion picture photography, laser photography, aerial photography and fluorescent photography.  “Photography studio or agency” means any professional photographer or any… Read More »

Services of general insurance business under service tax

Services of general insurance business under service tax Services of general insurance business provided under following schemes – (a)     Hut Insurance Scheme; (b)     Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme); (c)      Scheme for Insurance of Tribals; (d)     Janata Personal Accident Policy and Gramin Accident Policy; (e)     Group Personal Accident Policy for Self-Employed Women; (f)       Agricultural Pump set and Failed Well Insurance; (g)     Premia collected on export credit insurance; (h)     Weather… Read More »

Restaurant services under service tax

Restaurant services under service tax Meaning of restaurant services – Services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, for some consideration or Service portion in an activity wherein goods, being food or any other article of human consumption or any drink (whether or not intoxicating)… Read More »